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Concessional GST rates for handcrafted and artisan goods revised through a substituted exemption table. Amends the Andhra Pradesh Goods and Services Tax exemption notification by substituting the table of specified handcrafted, hand-made, carved, embroidered, decorative, and artware goods eligible for concessional tax rates. The revised schedule prescribes rates mainly at 2.5%, with 1.5% for silver filigree work and handmade imitation jewellery, and applies from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST rates for handcrafted and artisan goods revised through a substituted exemption table.
Amends the Andhra Pradesh Goods and Services Tax exemption notification by substituting the table of specified handcrafted, hand-made, carved, embroidered, decorative, and artware goods eligible for concessional tax rates. The revised schedule prescribes rates mainly at 2.5%, with 1.5% for silver filigree work and handmade imitation jewellery, and applies from 22 September 2025.
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